Skip to main content

26 U.S.C. § 707 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 707. Transactions between partner and partnership

Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

As used in this article, the term:

(1) “Board” means the State Board of Physical Therapy.

(2) “License” means a valid and current certificate of registration issued by the board which shall give the person to whom it is issued authority to engage in the practice prescribed thereon.

(3) “Licensee” means any person holding a license under this article or holding a valid Physical Therapy Licensure Compact privilege pursuant to Article 2 of this chapter.

(4) “Person” means a human being only, not a legal entity.

(5) “Physical therapist” means a person licensed to practice physical therapy as defined in this article and whose license is in good standing.  

(6) “Physical therapist assistant” or “physical therapy assistant” means a person who is licensed by the board to assist a physical therapist, whose activities are supervised and directed by a physical therapist, and whose license is in good standing.

(7) “Physical therapy” means the care and services provided by or under the direction and supervision of a physical therapist who is licensed pursuant to this article.  The term “physiotherapist” shall be synonymous with “physical therapy” pursuant to this article.  The practice of physical therapy means:

(A) Examining, evaluating, and testing patients and clients with mechanical, physiological, and developmental impairments, activity limitations, participation restrictions, and disabilities or other movement related conditions in order to determine a physical therapy diagnosis, prognosis, and plan of intervention and to assess the ongoing effects of intervention;

(B) Alleviating impairments of body structure or function by designing, implementing, and modifying interventions to improve activity limitations or participation restrictions for the purpose of preventing or reducing the incidence and severity of physical disability, bodily malfunction, and pain;

(C) Reducing the risk of injury, impairment, activity limitations, participation restrictions, and disability, including the promotion and maintenance of health, fitness, and wellness in populations of all ages;

(D) Planning, administering, evaluating, and modifying intervention and instruction, including the use of physical measures, activities, and devices, including but not limited to dry needling for preventative and therapeutic purposes;  and

(E) Engaging in administration, consultation, education, teaching, research, telehealth, and the provision of instructional, consultative, educational, and other advisory services.

(8) “Physical therapy aide” means a person who only performs designated and supervised physical therapy tasks.  The physical therapy aide must receive direct supervision and must be directed on the premises at all times by a licensee.  Physical therapy aides are not licensed under this article.

(9) “Trainee” means an individual who is approved for a traineeship.

(10) “Traineeship” means a period of activity during which a trainee works under the direct supervision of a licensed physical therapist who has practiced for not less than one year prior to assuming the supervisory role.

(11) “Training permit” means a valid and current certificate of registration issued by the board which gives the person to whom it is issued authority to engage in practice through a traineeship prescribed thereon.

Cite this article: FindLaw.com - 26 U.S.C. § 707 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 707. Transactions between partner and partnership - last updated January 01, 2018 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-707/


FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Copied to clipboard